Refunds, Audits & Departmental Representation
Securing your funds and representing you before tax authorities.
Service Overview
Comprehensive solutions designed for your unique business challenges.
Empowering
Your Business
Whether it's an export refund, inverted duty structure refund, or responding to a tax audit, we represent your interest professionally. We handle all paperwork and follow-up to ensure timely processing of claims and closure of audits.
Strategic Excellence
Leveraging industry-leading practices for your growth.
Accelerated Tax Recovery & Representation
Whether it's an export refund, inverted duty structure refund, or responding to a tax audit, we represent your interest professionally. We handle all paperwork and follow-up to ensure timely processing of claims and closure of audits.
What's Included
Refund Filing
End-to-end processing of export refunds (with or without payment of tax).
Audit Preparedness
Reviewing records before the department begins its verification or audit.
Appeal Drafting
Drafting robust appeals for cases rejected by the lower authorities.
Personal Hearings
Representing and arguing the client's case before adjudicating officers.
Common Queries
Everything you need to know about Refunds, Audits & Departmental Representation
In-Depth Advisory
GST Refunds, Audits & Departmental Representation in Gandhinagar
Blocked GST refunds represent real cash trapped in the system — particularly painful for exporters and manufacturers with inverted duty structures. At the same time, GST department audits and adjudication proceedings demand expert representation to contain liabilities. Morry's Business provides end-to-end refund processing and departmental representation services to businesses across Gandhinagar, Ahmedabad, GIFT City, and pan-India.
Export GST Refunds: With and Without Payment of Tax
Exporters operating under the LUT (Letter of Undertaking) route export without paying IGST and claim a refund of accumulated ITC. Those who export with payment of IGST claim a direct refund of the tax paid. The refund application (Form RFD-01) must be filed within 2 years of the relevant date (typically the date of export). We compile the Statement 3A (for LUT exporters) or Statement 3B (for IGST-paid exporters), prepare all supporting documents, and submit the application with the jurisdictional GST office, targeting processing within the 60-day statutory timeline.
Inverted Duty Structure Refund
When the GST rate on inputs is higher than the rate on the output supply, ITC accumulates in the credit ledger that cannot be utilised. Section 54(3) allows a cash refund of this unutilised accumulated ITC. The refund formula under Rule 89(5) limits the refund to a calculated maximum based on the ratio of inverted-rate inputs to total inputs — often resulting in only partial refunds. We identify the maximum permissible refund and file supporting applications to recover every eligible rupee.
GST Departmental Audit Representation
A Section 65 GST audit by the Commissioner's officers must be notified 15 working days in advance. The audit team examines books of accounts, invoices, stock registers, and reconciliation of returns with financials. We prepare an audit readiness file — reconciliation of GSTR-9C, tax-wise ledgers, ITC reversal workings, and credit notes — before the audit begins, and accompany your team during the on-site verification to address queries in real time.
Appeals and Higher Forum Representation
If a refund is rejected or a tax demand is confirmed by the adjudicating authority, you have 3 months to file an appeal before the GST Appellate Authority (Section 107). A 10% pre-deposit of the disputed amount is mandatory. We draft appeal memoranda with comprehensive legal submissions, cite favourable judicial precedents, and represent clients at personal hearing. Our Gandhinagar team coordinates with senior advocates for complex matters before the Gujarat High Court.